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JUDGMENT The petitioner has approached this Court being aggrieved by the fact that it is unable to file appeal under Section 107 of the CGST / SGST Acts against Ext.P3 order on account of the fact that the order has not been uploaded on the portal. It is the specific case of the petitioner that though it attempted to file the appeal manually as per the proviso to sub-rule (3) of Rule 108 of the CGST / SGST Rules, the same was not accepted by the Appellate Authority. 2. The learned Sen...
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ORDER In this writ petition, the petitioner has challenged the impugned order dated 30.01.2024 passed by the respondent under Section 62 of the GST Act, 2017. 2. The impugned order has preceded a notice in GSTR 3A dated 28.12.2023. The specific case of the petitioner is that the petitioner is a small time dealer and had failed to notice the same. It is submitted that the petitioner admits that the petitioner had failed to file the monthly return in GSTR 3B in time for the month of Nov...
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ORDER Issue notice making it returnable on 21.08.2024. 2. Mr. S. C. Keyal, the learned Standing Counsel appears on behalf of the Respondent Nos. 1, 2 and 3 and Mr. B. Gogoi, the learned Standing Counsel appears on behalf of the Respondent Nos. 4 & 5 accepts notice. 3. Taking into account that all the Respondents are duly represented, extra copies of the writ petition be served upon them by 02.08.2024. 4. In the instant writ petition, the Petitioners have assailed the actio...
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RAJA TRADERS vs. THE STATE TAX OFFICER GST


(Telangana High Court | Aug 1, 2024)

ORDER ( Per Hon’ble SP,J ) Sri M. Venkatram Reddy, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for the respondents. 2. Heard on the question of interim relief. 3. It is pointed out by impugned order (Annexure-P1) dated 20.07.2024 that at the time of detention, these respondents have quantified the amount of interest. Whereas, as per Sub-section 3 of Section 129 of CGST Act, 2017, the respondents are...
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VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning the Show Cause Notice dated 26.05.2022 (hereafter the impugned SCN); an order dated 24.06.2022 (hereafter the impugned cancellation order) passed pursuant to the impugned SCN, whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled; and the order dated 21.04.2023 passed by the Appellate Authority (hereafter the impugned appellate order), whereby the petitioner’s ap...
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ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Anand Nainawati for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent no. 1 and learned advocate Ms. Hetvi Sancheti for respondent no. 3. 2. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: “(a) That this Hon'ble Court be pleased to issue a writ of mandamus or certiorari an...
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ORAL ORDER Sri. Sangram S. Kulkarni., learned counsel for the petitioner and Sri. Shivaprabhu S. Hiremath., learned AGA for the respondents have appeared in person. Counsel for the petitioner submits that an application in I.A.No.2/2024 is filed for deletion of the name of the second respondent appearing in the CTS records. Counsel, therefore, submits that an appropriate order may be passed. Learned AGA submits that a memo has been filed stating that the Assistant Commissioner of ...
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VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the Show Cause Notice dated 13.11.2023 (hereafter the impugned SCN) whereby the petitioner was called upon to show cause why its GST registration be not cancelled. The petitioner also impugns the order dated 05.02.2024 (hereafter the impugned order) whereby the petitioner’s GST registration was cancelled with retrospective effect, that is, from 01.07.2017. 2. The petitioner was called...
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BUSHRAH EXPORT HOUSE vs. UNION OF INDIA & OTHERS


(Allahabad High Court | Aug 1, 2024)

ORDER Heard learned counsel for the petitioner and Shri Atul Kumar Singh, learned counsel who has filed his memo of appearance for the opposite party no.1 and Shri Amit Harsh who has filed his memo of appearance on behalf of opposite parties no.2 to 4. This petition has been filed with the following main prayer :- (i) issue a writ, order or direction in the nature of certiorari quashing the order dated 01.5.2024 passed by the opposite party no.4 contained in Annexure no.2 to this ...
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ORDER An order in original dated 16.04.2024 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that the business is carried on in multiple States such as Maharashtra, Andhra Pradesh, Gujarat, Odisha, Chhattisgarh and Tamil Nadu. During the relevant period 2018-2019, it is stated that the petitioner did not effect substantial taxable supplies in Tamil Nadu. Consequently, it ...
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28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)